상업계고등학교 회계교육의 실태 및 개선방안에 대한 연구

Abstract

We live in the information era where the international interaction and information are becoming more important. To meet this rapidly changing society and to maintain comparative competitiveness among countries, we need to build up and ensure more competent persons who have skills for obtaining and utilizing information technology. The purpose of this study is to analyze the accounting curriculum carried on in commercial high schools and to find out the ways of improving it. As a result of this study, I suggest the method of improvement on accounting curriculum in the followings. First, It needs to adjust the period and time units of completion on accounting curriculum. Second, It is necessary that the textbook should contain the contents of the case study. If we practice more simulated accounting programs similar with those of many companies than theory oriented educations, it will provide students with more interest and effective learning chances. Third, we require practical-focused education for improving practical business abilities. Forth, we should establish Accounting Lab with computerized system for practical-focused education. Fifth, the commercial high schools must introduce the subject of computer accounting for the intensification of business education. Sixth, we need to develop various teaching materials since students can learn and understand accounting education much easily. Seventh, teachers are required to be trained on practical education. Eighth, the National Technical Examination for the License Systems needs to be improved.